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A query was raised regarding whether income obtained from leasing a rooftop by a community of owners must be distributed among the co-owners. The Directorate General for Taxes (DGT) ruled that such income is attributed to each co-owner according to their degree of participation or as stipulated in the bylaws.
Cuestión planteada Obligación de efectuar el reparto de las rentas obtenidas por el arrendamiento a cada comunero, mediante ingreso en su cuenta personal, en función de su coeficiente de participación.
Las comunidades de bienes no son contribuyentes del IRPF, sino que las rentas se atribuyen a sus miembros. Las rentas por arrendamiento de zonas comunes son rendimientos del capital inmobiliario. La atribución se realiza según el grado de participación o los pactos aplicables, y si estos no constan fehacientemente, se atribuyen por partes iguales. Las retenciones soportadas se deducen en la imposición personal de cada copropietario en la misma proporción que la renta atribuida.
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